NIRANJAN SINGH GURJAR,GWALIOR vs. INCOME TAX OFFICER, WARD 3(2), GWALIOR

This appeal has been preferred by assessee against the impugned order dated 08.11.2024 passed in Appeal No.CIT(A), Gwalior/11015/2019- 20 by the Ld. Commissioner of Income-tax (Appeals), NFAC, Delhi u/s. 250(6) of the Income-tax Act, 1961 (hereinafter referred to as “the Act”) , wherein the ld. CIT(Appeals) confirmed the addition made by the learned Assessing Officer.

Brief facts state that for want of any explanation or evidence on behalf of the appellant/assessee to explain the nature and source of cash deposit of Rs.35,35,000/- and credit entries of Rs.47,14,629/- totaling to Rs.82,49,629/- in the bank account of assessee, the Assessing Officer added the aforesaid amount in the hands of assessee u/s. 69A of the Act vide assessment order dated 27.12.2019.

Aggrieved, the assessee preferred an appeal before the learned CIT(Appeals) who confirmed the addition made by the learned Assessing Officer and dismissed assessee’s first appeal for want of any submission or representation on behalf of the appellant/assessee.

We have perused the records and heard learned representatives for the assessee and the Revenue.

Learned representative for the assessee has submitted that the impugned order has been passed by the ld. CIT(Appeals), ex parte without affording reasonable opportunity of hearing to the assessee. He further submitted that even the adjournment request of the assessee was not accepted by the ld. CIT(A).Prayed to set aside the impugned order.